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Wealth Trasfer Taxation: A Survey

Listed author(s):
  • Helmuth Cremer

    (University of ToulhouseGREMAQ & IDEI)

  • )

    (CREPP, Univeristy of Liege, CORE, CEPR & Delta)

  • Pierre Pestieau

    (CREPP, Univeristy of Liege, CORE, CEPR & Delta)

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

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File URL: http://econwpa.repec.org/eps/pe/papers/0401/0401004.pdf
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Paper provided by EconWPA in its series Public Economics with number 0401004.

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Date of creation: 15 Jan 2004
Handle: RePEc:wpa:wuwppe:0401004
Note: Type of Document - pdf
Contact details of provider: Web page: http://econwpa.repec.org

References listed on IDEAS
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  51. repec:cor:louvrp:-1274 is not listed on IDEAS
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